Required information The following information applies to the questions displayed below. Duval Co. issues four-year bonds with a $100,000 par value on January 1, 2019, at a price of $95,952 The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31 1. Prepare a straight-line amortization table for these bonds. Carrying Value Semiannual Unamortized Period-End Discount 1/01/2019 15 4048 6/30/2019 3,542 12/31/2019 3,036 6/30/2020 2,530 12/31/2020 2.024 6/30/2021 1.518 12/31/2021 1012 6/30/2022